Bowim S.A. (BOW) — Cash Flow Quality Index
Latest as of March 2026:
2.91x
Bowim S.A. (BOW) has a Cash Flow Quality Index of 2.91x as of March 2026. Operating cash flow of zł29.18 Million exceeds net income of zł10.01 Million, indicating high earnings quality where cash backs reported profits. Explore Bowim S.A. debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
2.91x
Operating CF / Net Income
Operating Cash Flow
zł29.18 Million
PLN
Net Income
zł10.01 Million
PLN
Data as of
Mar 2026
Most recent filing
Bowim S.A. Cash Flow Quality Index (2013–2025)
Historical Cash Flow Quality Index for Bowim S.A. across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see BOW cash flow conversion.
Annual Cash Flow Quality Index for Bowim S.A. (2013–2025)
Year-by-year earnings quality comparison for Bowim S.A..
| Year | Quality Index | Operating CF (PLN) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.79x | zł1.14 Million | zł638.44K | ▼ -83.0% |
| 2023 | 10.47x | zł120.71 Million | zł11.52 Million | ▲ +1203.7% |
| 2022 | 0.80x | zł88.03 Million | zł109.57 Million | ▲ +291.9% |
| 2021 | 0.21x | zł40.17 Million | zł195.93 Million | ▼ -91.2% |
| 2020 | 2.34x | zł39.90 Million | zł17.08 Million | ▲ +42.4% |
| 2019 | 1.64x | zł9.29 Million | zł5.66 Million | ▲ +106.9% |
| 2018 | 0.79x | zł11.62 Million | zł14.66 Million | ▲ +146.9% |
| 2017 | 0.32x | zł8.04 Million | zł25.05 Million | ▼ -55.1% |
| 2016 | 0.72x | zł19.24 Million | zł26.88 Million | ▼ -95.3% |
| 2015 | 15.16x | zł17.23 Million | zł1.14 Million | ▲ +104.9% |
| 2014 | 7.40x | zł28.44 Million | zł3.85 Million | ▼ -48.4% |
| 2013 | 14.35x | zł29.25 Million | zł2.04 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.